WRIT TAX No. 2415 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:13020-DB Chief Justice's Court Case :- WRIT TAX No. - 2415 of 2024 Petitioner :- M/s Aysha Builders and Suppliers Respondent :- State of U.P. and another Counsel for Petitioner :- Akhil Agnihotri Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 05.07.2023, whereby a penalty of Rs. 75,600/- has been imposed. 2. The facts as disclosed from the petition are that the goods in question with the tax invoice Nos. 76 and 77 by the petitioner were loaded in truck No. UP 78 DN 5211 from Harjinder Nagar, Kanpur to Panki, Kanpur. When the vehicle was in movement towards its destination, the same was intercepted by respondent no. 2 at Kanpur on 04.07.2023 at 22.16 hours. 3. A notice was issued to the petitioner inter alia on the ground that the vehicle in question was not carrying the e-way bill. 4. The plea raised is that at the time when the vehicle started, the server was down and, subsequently, the e-way bill was generated on 04.07.2023 at 10:20 PM. Based on the said submissions, it is sought to be contended in